I think our real opponent for all the marbles is probably the Lakers. The Magic may be better than the Cavs (though I think that may change), but I still think the Celtics will make fairly quick work of the Magic in the playoffs (5-6 games). I really don't think the Magic are in the C's league. Howard is a beast, but has yet to prove to be a dominant scorer. Perk can make him work and Sheed is going to be a nightmare for him, as he'll make him work on defense too, and totally screw up the Magic's defense, as Howard will have to stand 20 feet out or let Sheed shoot open threes.